<html>
<head><style>
body {
  margin: 0px;
}
span.a  {
  position: absolute;
  width: 100px;
  height: 100px;
  border: 1px solid black;
  overflow: hidden;
}
</style></head>
<body>
<div style="padding: 100px;">
  <span style="position: relative;">
    <span class="a"></span>
  </span>
</div>
</body>
</html>
